TMI Blog2002 (9) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... atehpur which is a company registered under the Indian Companies Act. The company applied for sanction of electricity connection which was sanctioned vide order dated 30.10.1995 Annexure-1 to the writ petition. An agreement was entered into between the petitioner and the U.P. State Electricity Board on 2.11.1996 and the supply was released on 8.11.1996 vide Annexure-2 to the writ petition. Bills were issued in the name of the company vide Annexure-4 to the writ petition. 5. The Executive Engineer has issued recovery certificate dated 17.7.2002 for a sum of ₹ 95,99,446.85 vide Annexure-5 to the writ petition. The recovery certificate was sent to the Collector, Kanpur who sent it to Tahsildar Sadar, Kanpur Nagar alongwith collection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Minakshi Mills, AIR 1967 SC 819 and Juggilal Kamlapat v. CIT, AIR 1969 SC 932, etc. 11. In Delhi Development Authority case (supra), the Supreme Court, following its decision in Tata Engineering and Locomotive Company Ltd. v. State of Bihar, AIR 1965 SC 40, observed : The law as stated by Palmer and Gower has been approved by this Court in Tata Engineering and Locomotive Company Limited v. State of Bihar, (1964) 6 SCR 895 : AIR 1965 SC 40 . The following passage from the decision is apposite (Para 27 of AIR) : Gower has classified seven categories of cases where the veil of a corporate body has been lifted. But it would not be possible to evolve a rational consistent and inflexible principle which can be invoked in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaking of its genuine dues or to evade existing obligations. 14. In State of U.P. v. Renusagar Power Co., 1988 (4) SCC 59, the Supreme Court observed: It is high time to reiterate that in the expanding horizon of modern jurisprudence, lifting of corporate veil is permissible. Its frontiers are unlimited. It must, however, depend primarily on the realities of the situation. The horizon of the doctrine of lifting of corporate veil is expanding. 15. In Tata Engineering's case (supra) the Supreme Court observed that the doctrine of the lifting of the veil tints marks a change in the attitude that law had originally adopted towards the concept of the separate entity or personality of the Corporation. As a result of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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